{"id":10895,"date":"2019-04-30T10:05:39","date_gmt":"2019-04-30T08:05:39","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=10895"},"modified":"2019-04-30T10:05:41","modified_gmt":"2019-04-30T08:05:41","slug":"les-echeances-de-mai-2019","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2019\/04\/30\/les-echeances-de-mai-2019\/","title":{"rendered":"Les \u00e9ch\u00e9ances de mai 2019"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Comme chaque ann\u00e9e, <strong>mai <\/strong>constitue un mois riche en\nd\u00e9clarations fiscales, surtout pour les soci\u00e9t\u00e9s ayant clos leur dernier\nexercice au 31 d\u00e9cembre 2018.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ech\u00e9ances du 3 mai 2019<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les premi\u00e8res \u00e9ch\u00e9ances du\nmois de mai concernent la CET (contribution \u00e9conomique territoriale). Doivent \u00eatre\nd\u00e9pos\u00e9s au plus tard \u00e0 cette date&nbsp;: <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Le <strong>solde de la CVAE<\/strong> (cotisations\n     sur la valeur ajout\u00e9e des entreprises) au titre de l\u2019exercice clos en 2018\n     (d\u00e9claration n\u00b01329 DEF)<\/li><li>La <strong>d\u00e9claration n\u00b01447-M au\n     titre de la CFE<\/strong> (cotisation fonci\u00e8re des entreprises) lorsque le\n     redevable a constat\u00e9 en 2018 une modification de la consistance des locaux\n     professionnels utilis\u00e9s.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Au 3 mai 2019, la <strong>d\u00e9claration des honoraires<\/strong> vers\u00e9s en 2018 doit \u00e9galement \u00eatre\nd\u00e9pos\u00e9e. Elle peut \u00eatre r\u00e9alis\u00e9e soit dans le cadre de la DSN (d\u00e9claration\nsociale nominative) soit dans le cadre d\u2019une d\u00e9claration sp\u00e9cifique (la d\u00e9claration\nDAS 2). <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ech\u00e9ances du 15 mai 2019<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le 15 mai 2019 constitue la date d\u2019\u00e9ch\u00e9ance\npour les obligations fiscales suivantes&nbsp;: <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>pour les redevables de l\u2019IS ayant clos\nleurs comptes au 31 d\u00e9cembre 2018 ou au 31 janvier 2019&nbsp;: d\u00e9claration et paiement\ndu <strong>solde de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/strong>\n<\/li><li>pour les soci\u00e9t\u00e9s dont le chiffre d\u2019affaires\nexc\u00e8de 19 millions \u20ac&nbsp;: d\u00e9claration et paiement de la <strong>contribution sociale de solidarit\u00e9<\/strong> (C3S).<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ech\u00e9ances du 18 mai 2019&nbsp;: liasse fiscale et\nDECLOYER<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En principe, les exploitants individuels ayant\nclos leurs comptes en 2018 et les redevables de l\u2019IS ayant clos leurs comptes\nannuels au 31 d\u00e9cembre 2018 ont jusqu\u2019au 2<sup>\u00e8me<\/sup> jour ouvr\u00e9 suivant le\n1<sup>er<\/sup> mai, soit le 3 mai, pour d\u00e9poser leur <strong>d\u00e9claration de<\/strong> <strong>r\u00e9sultats <\/strong>et\nleur <strong>liasse fiscale<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En 2017, l\u2019administration fiscale a p\u00e9rennis\u00e9\nle d\u00e9lai suppl\u00e9mentaire de 15 jours habituellement octroy\u00e9 aux redevables proc\u00e9dant\n\u00e0 ces d\u00e9p\u00f4ts par t\u00e9l\u00e9d\u00e9claration.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ainsi, les soci\u00e9t\u00e9s soumises \u00e0 l\u2019<strong>IS<\/strong> (cl\u00f4ture au 31 d\u00e9cembre 2018) ont\njusqu\u2019au <strong>18 mai 2019<\/strong> pour d\u00e9poser\nleur d\u00e9claration de r\u00e9sultats (imprim\u00e9 n\u00b02065 et annexes). Quelle que soit la\ndate de cl\u00f4ture en 2018, les <strong>exploitants\nindividuels<\/strong> sont \u00e9galement concern\u00e9s par l\u2019\u00e9ch\u00e9ance du 18 mai, lorsque\nleurs b\u00e9n\u00e9fices sont imposables dans la cat\u00e9gorie BIC, BNC ou BA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La d\u00e9claration <strong>DECLOYER<\/strong>&nbsp;relative aux loyers des locaux \u00e0 usage professionnel\nou commercial doit \u00e9galement \u00eatre d\u00e9pos\u00e9e \u00e0 cette date.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Enfin, contrairement au solde de <strong>CVAE<\/strong>, d\u00fb au 3 mai, la <strong>d\u00e9claration 1330-SD<\/strong> permettant \u00e0 l\u2019\u00c9tat\nde r\u00e9partir le produit de la CVAE entre les diff\u00e9rentes collectivit\u00e9s\nterritoriales (d\u00e9claration du chiffre d\u2019affaires, de la valeur ajout\u00e9e r\u00e9alis\u00e9e\nen 2018 et des effectifs par \u00e9tablissement) peut \u00eatre d\u00e9pos\u00e9e jusqu\u2019au 18 mai.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Comme chaque ann\u00e9e, mai constitue un mois riche en d\u00e9clarations fiscales, surtout pour les soci\u00e9t\u00e9s ayant clos leur dernier exercice au 31 d\u00e9cembre 2018. Ech\u00e9ances du 3 mai 2019 Les premi\u00e8res \u00e9ch\u00e9ances du mois de mai concernent la CET (contribution \u00e9conomique territoriale). Doivent \u00eatre d\u00e9pos\u00e9s au plus tard \u00e0 cette date&nbsp;: Le solde de la [&hellip;]<\/p>\n","protected":false},"author":45,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,3],"tags":[1661,259,1102,874],"class_list":["post-10895","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-c3s","tag-cfe","tag-cvae","tag-impot-sur-les-societes","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les \u00e9ch\u00e9ances de mai 2019 - Le Blog GERESO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gereso.com\/actualites\/2019\/04\/30\/les-echeances-de-mai-2019\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les \u00e9ch\u00e9ances de mai 2019 - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Comme chaque ann\u00e9e, mai constitue un mois riche en d\u00e9clarations fiscales, surtout pour les soci\u00e9t\u00e9s ayant clos leur dernier exercice au 31 d\u00e9cembre 2018. 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